DIVISION 2. OTHER TAXES 6001-61050›PART 32. Individual Shared Responsibility Penalty 61000-61050
§ 61035
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the General Fund.
(Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.)
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